1318.06
Filing of inventory of merchandise sold.

Not later than ten days after the last day of the new
merchandise public-auction sale licensed under section
1318.05 of the Revised Code, the
licensee shall file in duplicate with the auditor of the county in which such
sale was held an inventory, verified by such licensee, of all new merchandise
sold at such sale and the price received therefor. The auditor shall forthwith
forward a copy of such inventory and report to the state department of
taxation.